The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1887-06-13

member shall be present
Section 80. The decision of the Court or of
majority of the members thereof shall be ina
and conclusive.
las amended 1886, chapter xxxvii.l
Section 81 The members of the said Court
shall receive and be paid out of the Publ
Treasury compensation for their services at
rate not exceeding five dollars per day TO
each DAYS actual attendance, and their actua
travelling expenses.
Section 50. The Assessor shall alter or amend
the taxation list in conformity with the decis
ion of the Court and shall forward one copy tt
the Governor and one copy to the Minister o.
Finance.
Section 49, In the event of an appeal or OBJ
lection being sustained in whole, the costs de
posted shall be returned to the appellant; but
if the appeal or objection shall be sustained in
part only, the Court shall determine what, if
any, portion of the costs shall be paid TO the APP
pellant
OF THE COLLECTION OF TAXES
Section 81. The several Governors under the
direction of the Minister of Finance, shall
superintend the collection of all internal taxes
within their respective gubernatorial districts,
and shall pay over all taxes received by them,
Finance. To this end the said Governors
respectively, with the approval of the Minister
OF Finance, shall appoint annually one Tax
Collector in each taxation district and they
may with the like approval control or remove
such Collectors at their pleasure.
las amended 1886, chapter xxxvii.I
Section 80. Such Tax Collectors before enter
ing upon the discharge of their respective
cho1I 10 40
bond to the Minister of Finance conditioned
for the faithful performance of the duties ac
cording to law, with two or more sureties, to be
approved by said Minister of Finance, in
penal sum equal to the amount of ia xes to be
collected by Them as shown by the tax list,
certified copy of which shall be Immediately
forwarded to the Minister of Finance.
Section SO. The respective Governors shall
deliver to each Tax Collector, having filed his
bond as aforesaid, a copy of the tax list for his
district, and said Collector shall proceed i'm
mediately to collect the taxes in such district
according to the same; provided, however,
that it shall be his duty to add to said list any
person or persons, or property not included
therein liable to assessment, and to collect the
taxes with which such persons may be charge
able
Section 81. Each Tax Collector shall give
public notice by advertisement in at least two
newspapers, and by posting the same in at
least three conspicuous places in his district,
notifying the taxpayers to pay him their an
nual taxes at such place or places in the dis
trct, and at such time or times during the
months of November and December, not being
later than the fifteenth day of December, as
such notice shall appoint, and it shall be the
duty of such Tax Collectors to attend at the
times and places specified for the purpose of
receiving such taxes. And each taxpayer
shall pay all taxes due by him to the Collector
on or before the fifteenth day of December,
without any further notification or demand.
las amended 1886, chapter xxxvii.l
Section IS. If any taxpayer shall fail or neg
lect tie pay his taxes to the Tax Collector on or
before the 18th day of December, the Tax Col
lector may levy the same by distress upon so
much of the goods and chattels of such person
as ne may deem sufficient for the payment of
the taxes due and expenses of collection, and
sell the same upon the order of a District
Judge or Police Magistrate, after public no
tice of five days. Or the Collector may sue for
the amount of taxes in his own name, on be-
half of the Hawaiian Government with ten
per cent added thereto, in any District or Po-
lice Court Notwithstanding the amount
claimed, and execution may issue therefor the
same as in ordinary civil suits. Provided,
that no property not especially exempt from
taxation shall be exempted from levy and sale
under such execution. And provided also,
that in case of personal taxes, if no property
can be found whereOn to levy, the Tax Col
lector shall have authority between the first
day of November and the thirtieth day of June
following to order any Constable to take such
person before any District or Police Justice,
and the defendant, if able-boded, may by SEN
tence of said Judge or Magistrate, be i'm
prisoned at hard labor until he discharge the
amount of his tax and costs at the rate of fifty
cents per day.
Section So The Collector shall keep all goods
distrained at the expense of the owner, until
the day of sale ordered by the District Judge or
Police Magistrate, unless a bond be given for
the production OF the same at the time required
by such order Such sale shall be at public
auction, and any Overplus remaining after
paying the taxes assessed and the costs of col
lection, as allowed by said Judge or Magistrate,
shall be returned to the owner of the property,
with an account of said sale, and the costs and
charges thereof if demanded.
Section 60 Any Collector when resisted or
impeded in the exercise of his office, may
quire any Constable or other officer
of Police to aid him in the dis
charge of his duties, and if any such Off
Ger shall refuse to render such aid, he shall
be subject to fine not exceeding ten dollars,
and to removal from office, on conviction be
fore any District or Police Magistrate
As amended 1885, chapter xxxviil
Section 81. 1t shall be the duty of each Col
lector, on or before the last day of December
in each year. to pay over to the Governor of
the Island in which his district is situated the
amount of taxes by him collected, with the ex-
ceptiOn of such taxes now or may
hereafter be required by law to be paid To- any
other Government officer or department, and
any Collector who shall have failed to do so at
the time last specified shall be liable to forfeit
ten per cent of the amount of compensation
for his services as Collector, which forfeiture
shall be at the discretion OF the Minister of
Finance; and it shall be the duty of the Min
lister OF Finance to prosecute on or before the
first day OF February the bond of any Collector.
who shall have tailed to pay over to the Gov
ernor aforesaid the amount of taxes prescribed
in the preceding sections; and every such Col
lector so failing to pay over all moneys col
lected by him on or before the first day of
March shall be guilty of embezzlement, and
be punished accordingly.
Section 60. It shall be the duty of the respect
i've Governors to hold the Tax Collector re-
,,c,,;t1 +o, tho full amount of tayas sT,acifad